{"schema_version":"secwatch.filing_event.v1","accession":"0001640334-25-000199","form_type":"8-K","ticker":null,"cik":"0001715611","company_name":"BODY & MIND INC.","filed_at":"2025-02-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.565019+00:00","generated_at":"2026-05-27T01:42:30.777355+00:00","sec_items":["4.02","8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Body and Mind restates Q2 & Q3 FY2024 financials; VIE and fee-income errors","bullets":["Board determined Q2 FY2024 (Jan 31, 2024) and Q3 FY2024 (Apr 30, 2024) financials should no longer be relied upon.","Errors: entity incorrectly deconsolidated (should have been asset held for sale as a VIE) and management fee income not properly recorded.","Misstatements deemed material on a cumulative basis by the Board.","Company will file amended 10-Qs for Q2 and Q3 FY2024 to restate the financials.","Procedures pending: external accounting memo, additional review, and auditor QC sign-off."],"urls":{"canonical":"https://secwatch.observer/filing/0001640334-25-000199","json":"https://secwatch.observer/filing/0001640334-25-000199.json","markdown":"https://secwatch.observer/filing/0001640334-25-000199.md","text":"https://secwatch.observer/filing/0001640334-25-000199.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1715611/000164033425000199/0001640334-25-000199-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1715611/000164033425000199/bmmj_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-27T01:42:30.777355+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"c35b969895b7d627e92980006f2c40c923164aea","claim":"BODY & MIND INC. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On February 3, 2025, the Board of Directors of Body and Mind Inc. (the “ Company ”) determined that certain of the Company’s previously issued condensed consolidated financial statements as noted below should no longer be relied upon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1715611/000164033425000199/0001640334-25-000199-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}